TJAMPENS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TJAMPENS
Largest movements
- Cash -€83,614
down €83,614 (-89.8%), from €93,146 to €9,531
mainly Receivables within one year (-€75,716) and Investment in fixed assets (net) (-€31,024)
- Receivables within one year +€75,716
up €75,716 (+369%), from €20,514 to €96,230
of which Other amounts receivable: +€71,686
- Financial fixed assets +€30,000
new in 2026: €30,000
- Tangible fixed assets -€6,818
down €6,818 (-7.2%), from €94,648 to €87,830
of which Land and buildings: -€3,872
- Reserves +€24,300
up €24,300 (+25.3%), from €95,892 to €120,192
- Other debts -€9,314
down €9,314 (-16.9%), from €55,024 to €45,711
- Debts after one year -€3,598
down €3,598 (-8.1%), from €44,308 to €40,710
- Gross operating margin -€2,407
down €2,407 (-2.8%), from €87,397 to €84,990
- Depreciation -€1,760
down €1,760 (-18.3%), from €9,602 to €7,842
- Taxes +€1,018
up €1,018 (+5.6%), from €18,271 to €19,289
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,435 | €224,946 | +€13,512 | +6.4% |
| Fixed assets | 21/28 | €94,648 | €117,830 | +€23,182 | +24.5% |
| Tangible fixed assets | 22/27 | €94,648 | €87,830 | -€6,818 | -7.2% |
| Land and buildings | 22 | €84,157 | €80,285 | -€3,872 | -4.6% |
| Plant, machinery and equipment | 23 | €7,686 | €4,964 | -€2,722 | -35.4% |
| Furniture and vehicles | 24 | €2,804 | €2,581 | -€223 | -8.0% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €116,787 | €107,116 | -€9,671 | -8.3% |
| Amounts receivable within one year | 40/41 | €20,514 | €96,230 | +€75,716 | +369% |
| Trade receivables | 40 | €11,700 | €15,730 | +€4,030 | +34.4% |
| Other amounts receivable | 41 | €8,814 | €80,500 | +€71,686 | +813% |
| Current investments | 50/53 | €1,596 | - | -€1,596 | |
| Cash at bank and in hand | 54/58 | €93,146 | €9,531 | -€83,614 | -89.8% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,355 | -€177 | -11.6% |
| Total equity and liabilities | 10/49 | €211,435 | €224,946 | +€13,512 | +6.4% |
| Equity | 10/15 | €96,892 | €121,192 | +€24,300 | +25.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €95,892 | €120,192 | +€24,300 | +25.3% |
| Distributable reserves | 133 | €95,892 | €120,192 | +€24,300 | +25.3% |
| Amounts payable | 17/49 | €114,543 | €103,754 | -€10,789 | -9.4% |
| Amounts payable after more than one year | 17 | €44,308 | €40,710 | -€3,598 | -8.1% |
| Financial debts | 170/4 | €44,308 | €40,710 | -€3,598 | -8.1% |
| Amounts payable within one year | 42/48 | €69,012 | €61,922 | -€7,090 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €3,536 | €3,598 | +€62 | +1.7% |
| Trade debts | 44 | €2,423 | €4,020 | +€1,597 | +65.9% |
| Suppliers | 440/4 | €2,423 | €4,020 | +€1,597 | +65.9% |
| Taxes, remuneration and social security | 45 | €8,028 | €8,593 | +€565 | +7.0% |
| Taxes | 450/3 | €8,028 | €8,593 | +€565 | +7.0% |
| Other amounts payable | 47/48 | €55,024 | €45,711 | -€9,314 | -16.9% |
| Accrued charges and deferred income | 492/3 | €1,223 | €1,122 | -€101 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,602 | €7,842 | -€1,760 | -18.3% |
| Other operating charges | 640/8 | €1,816 | €1,747 | -€69 | -3.8% |
| Non-recurring operating charges | 66A | €2,666 | €4 | -€2,662 | -99.9% |
| Gross operating margin | 9900 | €87,397 | €84,990 | -€2,407 | -2.8% |
| Operating profit (loss) | 9901 | €73,313 | €75,398 | +€2,084 | +2.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,472 | €1,808 | -€663 | -26.8% |
| Recurring financial charges | 65 | €2,472 | €1,808 | -€663 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €70,842 | €73,589 | +€2,747 | +3.9% |
| Income taxes | 67/77 | €18,271 | €19,289 | +€1,018 | +5.6% |
| Profit (loss) for the period | 9904 | €52,571 | €54,300 | +€1,729 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,571 | €54,300 | +€1,729 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.